PENGARUH FINANCIAL DISTRESS, INVESMENTOPPORTUNITY SET (IOS) DAN MANAGERIAL OWNERSHIPTERHADAP ACCOUNTING CONSERVATISME YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019

ambarwati, Tri (2021) PENGARUH FINANCIAL DISTRESS, INVESMENTOPPORTUNITY SET (IOS) DAN MANAGERIAL OWNERSHIPTERHADAP ACCOUNTING CONSERVATISME YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini menguji dan menganalisis pengaruh Financial Distress, Invesment Opportunity Set (IOS), dan Manajerial Ownership terhadap Accounting Conservatisme. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2016-2019. Metode pengambilan sampel menggunakan purposive sampling. Pengaruh antar variabel dijelaskan menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Financial Distress tidak berpengaruh terhadap Accounting Conservatisme. Invesment Opportunity Set (IOS) tidak berpengaruh terhadap Accounting Conservatisme. Manajerial Ownership berpengaruh positif signifikan terhadap Accounting Conservatisme.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2333 NIM.16.05.52.0282
Uncontrolled Keywords:	Financial Distress, Invesment Opportunity Set (IOS), Manajerial Ownership dan Accounting Conservatisme
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	F Fahmi
Date Deposited:	19 May 2021 07:35
Last Modified:	19 May 2021 07:35
URI:	https://eprints.unisbank.ac.id/id/eprint/7669

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